Court of Federal Claims Construes “Same Taxpayer” Requirement for Interest...
In Magma Power v. United States, Case No. 09-419T, the Court of Federal Claims tackled the arcane topic of interest netting. The issue in Magma Power was a narrow question of statutory interpretation,...
View ArticleGovernment Dismisses Appeal in Magma Power
We previously reported on the Court of Federal Claims’ decision in Magma Power that allowed an interest netting claim when the taxpayer was a member of a consolidated group for one leg of the overlap...
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